S. 2948 — Help FEDS Act

This section requires state unemployment compensation laws—as a condition of certification for federal payments under SSA §303(a)—to (1) permit excepted Federal employees (i.e., essential employees working without pay during a lapse in appropriations) to apply for and receive unemployment compensation for any week of emergency work (as defined by the Office of Personnel Management) during lapses in appropriations in FY2026 or FY2027; (2) require repayment of such compensation if the employee receives pay under 31 U.S.C. §1341(c)(2); (3) treat unrepaid amounts as overpayments recoverable under state law; and (4) deposit all repaid or recovered amounts into the state unemployment fund. The section further directs the Secretary of the Treasury to reimburse states 100% of such compensation paid and related administrative expenses from the Unemployment Trust Fund, based on certifications by the Secretary of Labor.